Use Fuel License and Taxes

Tax Reporting

You may need to file monthly or quarterly mileage reports and pay tax on diesel fuel used in Oregon.

Call the Salem or Portland registration offices or Oregon Fuels Tax Group for more information about special licenses and a vehicle emblem/cab card.
Please visit our Oregon Fuels Tax Group web page for license applications and instructions.

Who needs a use fuel license and pay fuel taxes?

Motor carriers who purchase fuel at cardlock stations or bulk storage sites.
Some operators, such as tow truck operators and manufactured structure toters, may be subject to both Weight-Mile Tax and Use Fuel tax.
Motor carriers whose combined weight is 26,000 pounds or less.
Vehicles over 26,000 pounds that are exempt from weight-mile taxes, such as F-plated farm vehicles, are required to be licensed as use fuel users.

Vehicles that are exempt from Oregon Use Fuel Licensing Requirements include:

Vehicles operating under a valid ODOT Commercial or Apportioned license plate, tax enrollment, Temporary Permit or Pass through which weight-mile taxes are paid.
U.S. Government-licensed vehicles.
Farm tractors and other implements of husbandry that are only incidentally operated or moved over Oregon highways.
Vehicles with a combined gross weight of 26,000 pounds or less that use fuel purchased from a seller who collects the Oregon tax at the time of sale.
Motor homes and recreational vehicles that use fuel purchased from a seller who collects the tax at the time of sale.

Fuel Tax Credit

A carrier can claim a credit for the Oregon fuel tax paid on fuel purchased for a vehicle that is subject to weight-mile tax. The deduction must be for the reporting period in which the carrier used the fuel. Credits for previous reporting periods will not be granted until the time of audit. A carrier must attach copies of fuel invoices to the weight-mile tax report to receive the fuel credit. You must attach copies of fuel invoices to the highway-use tax report. Oregon Administrative Rule (OAR) 740-055-0110 requires the invoice to contain the:

Date and location of the purchase.
Company name supplying the fuel.
Kind of fuel used.
Number of gallons.
Enrolled license plate number, Temporary Enrollment Document number, pass number of the vehicle if applicable and unit number.
Amount of Oregon fuel tax paid.